Ethiopian Revenues and Customs Authority (ERCA)

Detail Information on Custom Procedure Code (CPC)

Customs Procedure codes (CPC)

It is to be recalled that In ASYCUDA V2.7 we have created many CPC in line with the regime codes for the statistical information and special tax calculation purposes.Now, in ASYCUDA ++ the former standard is replaced by the new accepted International standard to meet the present situation of the world trade activity

Changes

the core elements of the Customs Declaration which makes the declaration to be payable or exempted from Customs duty and other taxes The Improved Customs Procedure Code has followed the international standard and practice to meet the requirements needed in ASYCUDA++ in addition to the standard procedure code, the Additional Procedure Codes (APC) have also been integrated for statistical and taxation purpose.

Formation

The ASYCUDA ++ procedure codes are made up of two elements. Namely, Extended Procedure Code (EPC) and additional procedure codes (APC ) .The extended Procedure code contains 4 digits. It is the standard and the main part of the customs procedure . The National Procedure Code (another name for APC) contains 3 digits and this code is mostly used for statistical purpose and to define a special taxation and exemption . For example , Entry for home use has an Extended Procedure Code 4000 and National Procedure code 000.It implies that all taxes are applicable and it is equivalent to the former code C400

Model( Type ) of Declaration

When inputting data from a manual declaration in to ASYCUDA ++ modules (MODBRK or MODCBR)the type of Declaration should be specified . The Type of declaration is almost the same as the Customs regime code in ASYCUDA version 2.7 i.e. Import C ,Export E , WHS (Suspense ) S and Transit T

In ASYCUDA ++ declaration information is captured using the type of declaration. The following table shows the Standard Model of the Declaration [1]

Export	Import
EX 1 Direct Exportation	IM 4 Entry for home use
EX 2 Temporary Export	IM 5 Temporary Importation
EX 3 Re- Export	IM 6 Re-Importation
EX 8 Transit to Export	IM 7 Entry for Warehousing(suspense)
EX 9 Other Export Procedure	IM 8 Import Transit
	IM 9 Other Imports

Extended Procedure Code (epc)

The first part of the CPC is called the Extended Procedure Code .It consists of two parts , each part has two digits. Namely , Requested and Previous Procedure codes

List of Requested Procedure codes:

10 -	Permanent export
21 -	Temporary export for return in unaltered state
22 -	Temporary export for outward processing
30 -	Re-exportation
40 -	Entry for home use
41 -	Entry for home use (second schedule 2nd )
42 -	Entry for home use (special schedule 2_2)
51 -	Temporary Import for return in unaltered state.
52 -	Temporary Import for inward Processing
60 -	Re-Importation
71 -	Warehousing
80 -	Transit
90 -	Other procedure

The requested Procedure, which comprises the 1st and 2nd numbers of the 4 digits in the EPC, represents the customs procedure that is being asked for.
The Previous Procedure , which comprises the 3rd and 4th of the 4 digits ,that represents any previous customs procedure code for goods cleared in the preceding customs declaration.

Example : If goods are entered under temporary importation in unaltered state the Extended Procedure Code 5100
Requested Procedure code :51 temporary importation (1st and 2nd )
Previous Procedure code :00 no Previous Procedure(3rd and 4th )

If the above goods are returned or re-exported in unaltered state under Extended Procedure Code 3051.
Then, Requested Procedure code :30 Re- exportation
Previous Procedure code :51 Previously temporarily imported

* Details of extended procedures codes (EPC)

DETAILS OF EXTENDED PROCEDURES CODES (epc)

1. EXPORT

DECLARATION TYPE –EX1, EX2, EX3

1.1 Direct Exportation

1. 1000 DIRECT PERMANENT EXPORT		Legislation Proclamation No 60/89-chap 3 article 19(7) Requirements Attach all mandatory supporting docs Duties /Taxes payable None
2. 1040. DIRECT PERMANENT EXPORTATION AFTER ENTRY FOR HOME USE		Legislation Proclamation No 60/89 –chap 3 Article 19(7) Requirements Attach all mandatory supporting docs Duties /Taxes payable None

1.2 Temporary Exportation

1.3 Re- Exportation

2. IMPORT

DECLARATION TYPE - IM4 , IM5, IM6, IM7, IM8, IM9

2.1 ENTRY FOR HOME USE

1. 4000 DIRECT ENTRY FOR HOME USE		Legislation Proclamation No 60/89 –Chap 3-Article19(6) Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all commodities
2. 4051 ENTRY FOR HOME USE AFTER TEMPORARY IMPORTATION FOR RETURN IN UNALTERED STATE.		Legislation Proclamation No 60/89 Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all commodities
3.4052 ENTRY FOR HOME USE AFTER TEMPORARY IMPORTATION FOR INWARD PROCESSING OR REPAIR		Legislation Proclamation No 60/89 Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all commodities
4. 4071 ENTRY FOR HOME USE AFTER WAREHOUSING		Legislation Proclamation No 60/89-Chap 6-Arti-34(1) Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all commodities
5. 4100 ENTRY FOR HOME USE (UNDER 2ND SCHEDULE)		Legislation Proclamation No 60/89 –Nat. Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all 2nd Schedule commodities
6. 4152 ENTRY FOR HOME AFTER TEMPORARY IMPORTATION FOR INWARD PROCESSING ( UNDER 2ND SCHEDULE )		Legislation Proclamation No 60/89 & Nat .Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all 2nd Schedule commodities
7. 4171 ENTRY FOR HOME AFTER WAREHOUSING (UNDER 2ND SCHEDULE)		Legislation Proclamation No 60/89-Chap 6 article 34(1) and Nat .Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all 2nd Schedule commodities
8. 4200 ENTRY FOR HOME USE (UNDER Special 2-2nd SCHD.)		Legislation Proclamation No 60/89 & Nat .Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all special 2_2nd Schedule commodities
9. 4252 ENTRY FOR HOME USE AFTER TEMPORARY IMPORTATION FOR INWARD PROCESSING (UNDER Special 2-2nd Schd. )		Legislation Proclamation No 60/89 & Nat. Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all special 2_2nd Schedule commodities>
10. 4271 ENTRY FOR HOME USE AFTER WAREHOUSING (UNDER Special 2-2nd Schd. )		Legislation Proclamation No 60/89-Chap 6 article 34(1) and Nat. Tariff book Requirements Attach all mandatory supporting docs Duties /Taxes payable Applicable to all special 2_2nd Schedule commodities

2.2 TEMPORARY IMPORTATION

2.3 RE-IMPORTATION

1. 6010 RE-IMPORTATION AFTER DIRECT PERMANENT EXPORTATION		Legislation Proclamation No 60/89-Chap 5 Article 29 Requirements Attach all mandatory supporting docs and previous declaration for permanent export Duties /Taxes payable None
2. 6021 RE-IMPORTATION AFTER TEMPORARY EXPORTATION FOR RETURN IN UNALTERED STATE.		Legislation Proclamation No 60/89 –Chap 5 article 29 Requirements Attach all mandatory supporting docs and previous declaration for temporary export Duties /Taxes payable None
3. 6022 RE-IMPORTATION AFTER TEMPORARY EXPORTATION FOR OUTWARD PROCESSING OR REPAIR		Legislation Proclamation No 60/89-Chap article 29 Requirements Attach all mandatory supporting docs and previous declaration for temporary export for outward processing . Duties /Taxes payable All (tax collected on Value add or Repair cost )

2.4 WAREHOUSING

2.5 TRANSIT

1. 8000 THROUGH TRANSIT PROCEDURE		Legislation Proclamation No 60/89-Chap 4 Requirements Attach all mandatory supporting docs Duties /Taxes payable None
2. 8100 INWARD TRANSIT PROCEDURE		Legislation Proclamation No 60/89 Chap 4 Requirements Attach all mandatory supporting docs> Duties /Taxes payable None
3. 8200 OUTWARD TRANSIT PROCEDURE		Legislation Proclamation No 60/89 Chap 4 Requirements Attach all mandatory supporting docs Duties /Taxes payable None
4. 8300 INLAND TRANSIT PROCEDURE		Legislation Proclamation No 60/89 Chap 4 Requirements Attach all mandatory supporting docs Duties /Taxes payable None

2.6 OTHER

Additional Procedure Codes ( National Procedure Codes)

The Additional Procedure Codes consists of 3 digits and its an extension of the standard procedure. The former ASYCUDA v2.7 CPC has a letter C or E or S or T as a prefix . Now, there is no need to add letters but the numbers will be applied for their appropriate extended procedure code .
Example - Goods imported under the Diplomatic privilege has a CPC C415 in a previous version but in A++ the full procedure code is 4000 415. Therefore ,users are requested to refer to the correlation table which shows the link between the old and new Procedure codes.

DETAILS OF ADDITIONAL PROCEDURE CODES (APC)

1. Export

100 Home produced goods by Private sector		Required docs Export License, Invoice and packing list. Bank Permit(i.e. Bank Annex Declaration) Duty and Tax Payable None
101 Home produced goods by Government Organization		Required docs Export License, Invoice and packing list. Bank Permit(i.e. Bank Annex Declaration Duty and Tax Payable None
120. Goods in which Duty drawback to be Claimed		Required docs Export License, Invoice and packing list. Bank Permit(i.e. Bank Annex Declaration) Duty and Tax Payable None
130. Goods under American Growth and Opportunity Act (AGOA) by Private sector		Required docs Export License, Invoice and packing list. Bank Permit(i.e. Bank Annex Declaration) Duty and Tax Payable None
131. Goods under American Growth and Opportunity Act (AGOA) by Public sector		Required docs Export License, Invoice and packing list. Bank Permit(i.e. Bank Annex Declaration) Duty and Tax Payable None
190 Personal Effect Goods		Required docs Packing list. Duty and Tax Payable None
354 Re- exportation of goods at importer’s request other than due to prohibition or restriction .		Required docs Invoice and packing list , Duty and Tax Payable 5 % of the CIF VALUE (Flat Rate)

2. IMPORT

000: Goods for Private Sector		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance ,Freight invoice Duty and Tax Payable All
401. Goods for GOV’t budgetary institutions		Required docs Invoice and packing list , way bill , Bank permit(if L/C is opened) and certificate of origin and insurance ,freight Invoice Duty and Tax Payable ALL , Except With-holding Tax
402. Goods for Private Sector exempted from With-Holding tax		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance ,freight invoice Duty and Tax Payable ALL , Except With-holding Tax
403. Goods for Public enterprises which are fully or partially owned by Gov’t .		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance, freight invoice Duty and Tax Payable All
404. Medical supplies and equipment for licensed organizations with Certificate of competence		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance ,freight invoice Special permit : from Drug Control Admin. Duty and Tax Payable ALL , Except VAT
405. Raw materials and inputs for the manufacturing of Drugs by Pharmaceuticals.		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance, freight Invoice Duty and Tax Payable Duty and Excise Tax Only
406. Goods donated by external org. to charitable institution in Ethiopia .		Required docs Invoice and packing list , way bill , Duty and Tax Payable ALL , Except With-holding Tax
407. Relief Goods for Government and non-governmental institutions.		Required docs Invoice and packing list , way bill , supporting letter from Customs HQ (duty payable by DPPC/NGO) Duty and Tax Payable Duty and Excise Tax only.
408. Donation or Personal effects for passengers , Returnees and residences		Required docs Way bill ,invoice ( if available) Duty and Tax Payable ALL , Except With-holding Tax
409. Agricultural inputs (Fertilizer , pesticides & Seeds )		Required docs Invoice and packing list ,way bill , Bank permit, certificate of origin & insurance , freight invoice Duty and Tax Payable All –except VAT and With –Holding Tax
410. Goods for Public enterprises which are fully or partially owned by Gov’t		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance, freight invoice Duty and Tax Payable All - except With-holding tax
414.Goods for trade fair (Exhibition) and Conference		Required docs way bill , invoice , Packing list, Supporting letter from the concerned authority Duty and Tax Payable All
415.Goods under Diplomatic or consular privileges .		Required docs Way bill ,invoice and packing list Duty and Tax Payable None
416. Goods for USAID activities or for the projects & programs financed by theUS		Government. Required docs Way bill ,invoice and packing list Supporting Letter From customs HQ Duty and Tax Payable None
417. Equipment and Supplies for aircrafts engaged in int ‘l flights		Required docs Way bill ,invoice and packing list Duty and Tax Payable None
418. Medicament for HIV/AIDS Treatment		Required docs Way bill ,invoice and packing list. Authentication from Drug and control Authority Duty and Tax Payable None
419. Capital Goods for non-governmental organization(NGO)		Required docs Way bill ,invoice and packing list ,Supporting letter for exemption from MOR Duty and Tax Payable None
421. Relief from duties and taxes under special exemption other than those		Referred to under C414-C419 and not else where specified Required docs Way bill ,invoice and packing list, Bank permit , Insurance ( If L/C is opened ) ,freight invoice Duty and Tax Payable None
422. Personal effects including vehicles imported by REFUGEES .		Required docs Way bill ,packing list . Supporting letter for exemption from the concerned Authority Duty and Tax Payable None
423. Personal effects including vehicles imported by STUDENTS .		Required docs Way bill ,packing list . Supporting letter for exemption from the concerned Authority Duty and Tax Payable None
424. Personal effects including vehicles imported by RETURNEES.		Required docs Way bill ,packing list . Supporting letter for exemption from the concerned Authority Duty and Tax Payable None
425. Personal effects including vehicles imported by ETH .DIPLOMATS.		Required docs Way bill ,packing list . Supporting letter for exemption from the concerned Authority Duty and Tax Payable None
426. Personal effects including vehicles imported by INVESTORS.		Required docs Way bill ,packing list Supporting letter for exemption from the concerned Authority Duty and Tax Payable None
430. Articles and equipment specialized for use by the disabled or handicapped.(Second Schedule “B” item 9)		Required docs Way bill ,packing list . Duty and Tax Payable None
432. Relief from duty and tax for hide and taxes		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance ,Freight invoice Duty and Tax Payable None
433.Fire escapes ,Fire fighting appliance & chemicals free from duty& taxes		Required docs Import license , invoice and packing list , way bill , Bank permit and certificate of origin and insurance ,Freight invoice Duty and Tax Payable None
435. Consumable goods under Border trade procedure		Required docs Packing list . Duty and Tax Payable All
440. Capital goods for INVESTMENT- by private sector		Required docs Investment License , way bill, Invoice and packing list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of origin, permission letter from MOR Duty and Tax Payable None
441. Capital Goods for INVESTMENT -by Public Enterprise.		Required docs Way bill, Invoice and packing list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of origin, permission letter from MOR Duty and Tax Payable None
442. Transfer of Duty free imported goods from one investment Project to another		Required docs Investment License , Invoice and packing list , Preceding Declaration , Suppo. letter from MOR Duty and Tax Payable None
443 Goods previously Declared under INVESTMENT APC request to pay duty and tax		Required docs Preceding Declaration , request letter Duty and Tax Payable All
450. Sales of Duty free imported Goods by Government organization .		Required docs Supporting Letter from the concerned government office Duty and Tax Payable Customs Duty only
472. Withdraw of goods from Duty Free shops tax to be paid		Required docs Invoice , preceding declaration Duty and Tax Payable All
473. Goods for Int’l , regional organization and their foreign personnel . (not part of the UN system ) >		Required docs Way bill, Invoice and packing list, Duty and Tax Payable None
476.Goods for Int’l , regional organization and their foreign personnel . (part of the UN system )		Required docs Way bill, Invoice and packing list, Duty and Tax Payable None
477. Withdraw of goods from WHS for sale in duty free shops (with full exemption)		Required docs Invoice , preceding declaration for WHS Duty and Tax Payable None
483.Goods notified and certified as short shipped or short landed		Required docs Preceding declaration with full inspection act report Duty and Tax Payable None
485.Project goods re-exported paying customs duty and excise tax based on Depreciation value		Required docs Preceding Temporary Import declaration . Duty and Tax Payable Duty and Excise Tax only
487Transfer of used vehicles from duty free entitled body to Gov’t org.		Required docs Preceding declaration Duty and Tax Payable None
489.Goods previously declared under Additional Procedure Codes (APC ) 422, 423, 424, 425, 426 subject to pay duty and tax		Required docs Preceding declaration Duty and Tax Payable All Except With-holding tax
490.Goods previously declared under Diplomatic and int’l org with full privilege currently request to pay duty and tax		Required docs Supporting Letter from Customs HQ , Preceding declaration Duty and Tax Payable All Except With-holding tax
491.Transfer of Goods from one duty free entitled body to another		Required docs Preceding declaration , Supporting Letter from the customs HQ Duty and Tax Payable None
492.Transfer of Temporary imported Goods from one project to an other project.		Required docs Preceding declaration , Duty and Tax Payable None
494.Transfer of temporary imported goods to duty free entitled body		Required docs Supporting Letter from Customs HQ ,Invoice , preceding declaration Duty and Tax Payable None
495.Sales of goods following temporary importation under voucher scheme.		Required docs Supporting Letter from Customs HQ ,Invoice , preceding declaration Duty and Tax Payable All
496.Sales of goods on duty free bases for the same sector following temporary importation under voucher scheme.		Required docs Supporting Letter from Customs HQ ,Invoice , preceding declaration Duty and Tax Payable None
497.Sales of goods following temporary importation under BMW scheme.		Required docs Supporting Letter from Customs HQ ,Invoice , preceding declaration . Duty and Tax Payable All
498.Sales of goods on duty free bases for the same sector following temporary importation under Bonded Manufacturing Scheme.		Required docs Supporting letter from Customs HQ ,Invoice , preceding declaration. Duty and Tax Payable None
499.Non-Statistical Import/Export goods		Required docs way bill Duty and Tax Payable None
505. Goods under VOUCHER Scheme		Required docs Imp/Exp License, way bill, Invoice and packing list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of origin, Duty and Tax Payable All except with-holding tax
506. Goods under Bonded Manufacturing Scheme(BMW)		Required docs Imp/Exp .License, way bill, Invoice and packing list. ( If L/C is opened ,Bank permit ),Insurance, Certificate of origin, Duty and Tax Payable All except with-holding tax

3. WAREHOUSING

701.Goods for Private Warehouses		Required docs Import License, Way bill, Invoice and packing list, (Bank permit, if L/C is opened) Duty and Tax Payable None
702.Goods for Duty Free Warehouses		Required docs Import License, Way bill, Invoice and packing list, (Bank permit, if L/C is opened) Duty and Tax Payable None
703.Goods for General purpose Warehouses		Required docs Import License, Way bill, Invoice and packing list, (Bank permit, if L/C is opened) Duty and Tax Payable None

4. Transit

Applicable Additional Procedure Codes (apc) for each EXTENDED PROCEDURES CODES (EPC)

Direct Export
EPC	APC
1000	100 101 120 130 131 190 435 505 506
1040	000 190 354 403 404 405 406 407 409 415 416 417 418 419 430 435 440 441 473 476
1071	100 101

Temporary Export
EPC	APC
2100	000 403 406 408 414
2200	000 401 403 404 406 408 415 416 417 419 430 440 441 473 476

Re-Exportation
EPC	APC
3051	000 401 403 414 492
3052	000 403

Entry for home use
EPC	APC
4000	000 401 402 403 404 405 406 407 408 409 410 411 415 416 417 418 419 421 422 423 424 425 426 430 432 433 435 440 441 442 443 450 472 473 476 477 483 485 487 488 489 490 491 492 493 494 499
4051	000 401 403 414 494
4052	495 496 497 498
4071	000 401 402 403 410 415 416 421 440 441 473 476 477
4100	000 401 402 403 404 405 406 409 410 412 440 441 442
4152	000 403 505 506
4171	000 401 402 403 410 440 441 477
4200	000 401 402 403 405 409 410
4252	000 403 505 506
4271	000 401 402 403 410 440 441 477

Temporary Importation
EPC	APC
5100	000 401 402 403 408 414 417 492
5200	000 403 505 506

Re-Importation
EPC	APC
6010	100 101 120 130 131 421
6021	000 403 406 408 414 415
6022	000 403 406 408 415 416 417 418 419 430 440 441 473 476
6071	140

Warehousing
EPC	APC
7100	701 702 703

Transit
EPC	APC
8000	800
8100	800
8200	800
8300	800

* Details of additional procedure codes (APC)

* Applicable Additional Procedure Codes (APC) for each Extended Procedures Codes (EPC)

Previouse